{"id":9479,"date":"2023-04-07T15:47:16","date_gmt":"2023-04-07T09:17:16","guid":{"rendered":"https:\/\/spiceworksmyanmar.com\/blog\/?p=9479"},"modified":"2023-04-07T15:47:16","modified_gmt":"2023-04-07T09:17:16","slug":"income-taxation-process","status":"publish","type":"post","link":"https:\/\/www.spiceworksmyanmar.com\/blog\/income-taxation-process\/","title":{"rendered":"Income Taxation Process"},"content":{"rendered":"<p>\u1021\u102c\u1038\u101c\u102f\u1036\u1038\u1018\u1032 \u1019\u1004\u103a\u1039\u1002\u101c\u102c\u1015\u102b\u101b\u103e\u1004\u1037\u103a\u104b \u1000\u103b\u103d\u1014\u103a\u1019\u1000\u1010\u1031\u102c\u1037 Spiceworks Myanmar \u1019\u103e\u102c Administrative Assistant \u1021\u1014\u1031\u1014\u1032\u1037 \u101d\u1004\u103a\u101b\u1031\u102c\u1000\u103a\u101c\u102f\u1015\u103a\u1000\u102d\u102f\u1004\u103a\u1014\u1031\u1010\u1032\u1037 \u1019\u101c\u1032\u1037\u101b\u100a\u103a\u1016\u103c\u102d\u102f\u1038 \u1016\u103c\u1005\u103a\u1015\u102b\u1010\u101a\u103a\u104b \u1012\u102e\u1014\u1031\u1037\u1019\u103e\u102c\u1010\u1031\u102c\u1037 \u1000\u103b\u103d\u1014\u103a\u1019 \u1019\u103b\u103e\u101d\u1031\u1015\u1031\u1038\u1001\u103b\u1004\u103a\u1010\u1032\u1037 \u1021\u1000\u103c\u1031\u102c\u1004\u103a\u1038\u1021\u101b\u102c\u1000\u1010\u1031\u102c\u1037 \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1001\u103d\u1004\u103a\u101d\u1004\u103a\u1014\u1031\u1000\u103c\u101e\u1031\u102c \u1000\u103b\u103d\u1014\u103a\u1019\u1010\u102d\u102f\u1037\u101d\u1014\u103a\u1011\u1019\u103a\u1038\u1019\u103b\u102c\u1038\u1021\u1014\u1031\u1016\u103c\u1004\u1037\u103a \u1019\u102d\u1019\u102d\u1010\u102d\u102f\u1037\u104f \u101c\u1005\u102c\u101d\u1004\u103a\u1004\u103d\u1031\u1000\u1014\u1031 Income Tax (\u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a) \u1010\u103d\u1031\u101e\u102c \u1010\u1005\u103a\u101c\u1010\u1005\u103a\u101c\u1006\u1031\u102c\u1004\u103a\u1014\u1031\u1000\u103c\u1010\u101a\u103a\u104a \u1021\u1001\u103d\u1014\u103a\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u101a\u103a\u1006\u102d\u102f\u101c\u102d\u102f\u1037\u101e\u102c \u1006\u1031\u102c\u1004\u103a\u101c\u102d\u102f\u1000\u103a\u1000\u103c\u101b\u1010\u101a\u103a\u104a Income Tax (\u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a) \u1006\u102d\u102f\u1010\u102c \u1018\u102c\u101c\u1032\u104a \u1018\u102c\u101c\u102d\u102f\u1037\u1006\u1031\u102c\u1004\u103a\u1014\u1031\u101b\u1010\u102c\u101c\u1032\u104a HR Department \u1019\u103e \u1018\u101a\u103a\u101c\u102d\u102f\u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u101e\u101c\u1032\u104a \u101c\u1005\u102c\u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1006\u1031\u102c\u1004\u103a\u1010\u1032\u1037\u1021\u1010\u103d\u1000\u103a \u1018\u101a\u103a\u101c\u102d\u102f\u1021\u1001\u103d\u1004\u1037\u103a\u1021\u101b\u1031\u1038\u1010\u103d\u1031\u104a \u1018\u101a\u103a\u101c\u102d\u102f\u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1010\u103d\u1031 \u101b\u101b\u103e\u102d\u1019\u101c\u1032\u1006\u102d\u102f\u1010\u102c \u1021\u102c\u1038\u101c\u102f\u1036\u1038\u1021\u1010\u103d\u1000\u103a \u1021\u1011\u1031\u102c\u1000\u103a\u1021\u1000\u1030\u1016\u103c\u1005\u103a\u1005\u1031\u101b\u1014\u103a Income Taxation Process \u1006\u102d\u102f\u1010\u1032\u1037 Blog \u101c\u1031\u1038\u1000\u102d\u102f \u1019\u103b\u103e\u101d\u1031\u101e\u103d\u102c\u1038\u1015\u102b\u1019\u101a\u103a\u104b<br \/>\n\u1019\u103c\u1014\u103a\u1019\u102c\u1014\u102d\u102f\u1004\u103a\u1004\u1036\u1015\u103c\u100a\u103a\u1010\u103d\u1004\u103a\u1038\u1021\u1001\u103d\u1014\u103a\u1019\u103b\u102c\u1038\u1026\u1038\u1005\u102e\u1038\u100c\u102c\u1014\u1000 \u1010\u101b\u102c\u1038\u101d\u1004\u103a\u101e\u1010\u103a\u1019\u103e\u1010\u103a\u1011\u102f\u1010\u103a\u1015\u103c\u1014\u103a\u1011\u102c\u1038\u1010\u1032\u1037 \u101c\u1005\u102c\u1001\u1031\u102b\u1004\u103a\u1038\u1005\u1009\u103a\u1019\u103e \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1015\u102f\u1012\u103a\u1019 (\u1049) \u1021\u101b \u1014\u103e\u1005\u103a\u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1021\u1010\u103d\u1004\u103a\u1038 \u1021\u101c\u102f\u1015\u103a\u101b\u103e\u1004\u103a\u1011\u1036\u1019\u103e\u101b\u101b\u103e\u102d\u1010\u1032\u1037 \u101c\u1005\u102c\u101d\u1004\u103a\u1004\u103d\u1031\u1000\u103b\u1015\u103a (\u1044\u1048) \u101e\u102d\u1014\u103a\u1038\u1014\u103e\u1004\u1037\u103a\u1021\u1011\u1000\u103a \u101c\u1005\u102c\u101d\u1004\u103a\u1004\u103d\u1031 \u101b\u101b\u103e\u102d\u101e\u1030\u1010\u102d\u102f\u1004\u103a\u1038 \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1006\u1031\u102c\u1004\u103a\u1000\u103c\u101b\u1015\u102b\u1010\u101a\u103a\u104b \u1025\u1015\u1019\u102c &#8211; \u1000\u103b\u103d\u1014\u103a\u1019\u1010\u102d\u102f\u1037\u00a0\u1019\u103c\u1031\u1004\u103e\u102c\u1038\u101b\u1019\u103a\u1038\u1001\u103c\u1004\u103a\u1038\u104a \u1021\u1006\u1031\u102c\u1000\u103a\u1021\u1021\u102f\u1036 \u1004\u103e\u102c\u1038\u101b\u1019\u103a\u1038\u1001\u103c\u1004\u103a\u1038\u104a \u1021\u1001\u1014\u103a\u1038\u1004\u103e\u102c\u1038\u101b\u1019\u103a\u1038\u1001\u103c\u1004\u103a\u1038\u1019\u103e \u101d\u1004\u103a\u1004\u103d\u1031\u101b\u101b\u103e\u102d\u101c\u103b\u103e\u1004\u103a (\u1000\u102f\u1014\u103a\u101e\u103d\u101a\u103a\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1001\u103d\u1014\u103a\u1014\u103e\u1004\u1037\u103a\u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a)\u104a \u1000\u102f\u1014\u103a\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1010\u1005\u103a\u1001\u102f\u1001\u102f\u101b\u1031\u102c\u1004\u103a\u1038\u1001\u103b\u104d \u1021\u1019\u103c\u1010\u103a\u1005\u103d\u1014\u103a\u1038\u101d\u1004\u103a\u1004\u103d\u1031\u101b\u101b\u103e\u102d\u101c\u103b\u103e\u1004\u103a (\u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a) \u1005\u101e\u1016\u103c\u1004\u1037\u103a \u101e\u1000\u103a\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u1021\u1001\u103d\u1014\u103a\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1021\u101e\u102e\u1038\u101e\u102e\u1038 \u1006\u1031\u102c\u1004\u103a\u1000\u103c\u101b\u1015\u102b\u1010\u101a\u103a\u104b \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a (Income Tax) \u1006\u102d\u102f\u1010\u102c\u1000\u1010\u1031\u102c\u1037 \u1019\u102d\u1019\u102d\u1014\u100a\u103a\u1038\u1014\u100a\u103a\u1038\u101b\u101c\u103b\u103e\u1004\u103a \u1014\u100a\u103a\u1038\u1014\u100a\u103a\u1038\u1015\u1032\u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u103e\u102c\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038\u104a \u1019\u103b\u102c\u1038\u1019\u103b\u102c\u1038\u101b\u101c\u103b\u103e\u1004\u103a \u1019\u103b\u102c\u1038\u1019\u103b\u102c\u1038\u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u103e\u102c \u1016\u103c\u1005\u103a\u1015\u102b\u1010\u101a\u103a\u104b \u1040\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a (Income Tax) \u1000 Quarterly \u1006\u1031\u102c\u1004\u103a\u101b\u1010\u102c\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038 \u1010\u1005\u103a\u101c\u1019\u103e\u102c \u1018\u101a\u103a\u101c\u1031\u102c\u1000\u103a\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u101a\u103a\u1006\u102d\u102f\u1010\u102c\u1011\u1000\u103a \u1000\u102f\u1019\u1039\u1015\u100f\u102e\u1010\u1005\u103a\u1001\u102f\u1014\u1032\u1037\u1010\u1005\u103a\u1001\u102f \u101c\u1005\u1009\u103a\u1010\u103d\u1000\u103a\u1010\u1032\u1037\u104a \u1016\u103c\u1010\u103a\u1010\u1032\u1037\u1015\u1019\u102c\u100f\u1000 \u1021\u1014\u100a\u103a\u1038\u1004\u101a\u103a\u1000\u103d\u102c\u101f\u1019\u103e\u102f \u101b\u103e\u102d\u1014\u102d\u102f\u1004\u103a\u1015\u102b\u1010\u101a\u103a\u104b \u1014\u103e\u1005\u103a\u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1021\u1010\u103d\u1004\u103a\u1038 \u101c\u1005\u102c\u101d\u1004\u103a\u1004\u103d\u1031 \u1000\u103b\u1015\u103a (\u1044\u1048) \u101e\u102d\u1014\u103a\u1038 \u1021\u1011\u1000\u103a\u101b\u101b\u103e\u102d\u1015\u102b\u1000 \u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u101d\u1004\u103a\u1004\u103d\u1031\u1019\u103e \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1025\u1015\u1012\u1031 \u1015\u102f\u1012\u103a\u1019 (\u1046) \u1021\u101b \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1014\u102f\u1010\u103a\u1015\u101a\u103a\u1015\u103c\u102e\u1038\u1014\u1031\u102c\u1000\u103a \u1000\u103b\u1014\u103a\u101b\u103e\u102d\u101e\u1031\u102c \u101d\u1004\u103a\u1004\u103d\u1031\u1021\u1015\u1031\u102b\u103a\u1019\u1030\u1010\u100a\u103a\u104d \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1000\u102c \u101d\u1004\u103a\u1004\u103d\u1031\u1014\u103e\u102f\u1014\u103a\u1038\u1011\u102c\u1038\u1021\u101c\u102d\u102f\u1000\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1000\u103b\u101e\u1004\u1037\u103a\u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u1000\u103c\u101b\u1019\u103e\u102c \u1016\u103c\u1005\u103a\u1015\u102b\u1010\u101a\u103a\u104b<br \/>\n\u1006\u1000\u103a\u101c\u1000\u103a\u104d \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1025\u1015\u1012\u1031 \u1015\u102f\u1012\u103a\u1019 (\u1046) \u1021\u101b \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u101b\u102c\u1019\u103e\u102c \u1014\u103e\u102f\u1010\u103a\u101a\u1030\u101b\u1019\u100a\u1037\u103a\u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1019\u103b\u102c\u1038\u1021\u1000\u103c\u1031\u102c\u1004\u103a\u1038 \u1019\u103b\u103e\u101d\u1031\u1001\u103b\u1004\u103a\u1015\u102b\u1010\u101a\u103a\u104b \u1014\u103e\u102f\u1010\u103a\u101a\u1030\u101b\u1019\u100a\u1037\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1006\u102d\u102f\u1010\u102c \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1006\u1031\u102c\u1004\u103a\u1001\u103c\u1004\u103a\u1038\u1000\u103c\u1031\u102c\u1004\u1037\u103a \u101b\u101b\u103e\u102d\u1019\u100a\u1037\u103a \u1021\u1001\u103d\u1004\u1037\u103a\u1021\u101b\u1031\u1038\u1019\u103b\u102c\u1038\u1015\u1004\u103a\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038 \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u101b\u102c\u1019\u103e\u102c \u1021\u1001\u103c\u1031\u1001\u1036\u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a \u1021\u1019\u103b\u102d\u102f\u1038\u1021\u1005\u102c\u1038 (\u1044) \u1019\u103b\u102d\u102f\u1038 \u1015\u102b\u101d\u1004\u103a\u1015\u102b\u1010\u101a\u103a\u104b<br \/>\n<strong>(\u1041) \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a (Relief)<\/strong><br \/>\n\u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1025\u1015\u1012\u1031\u1015\u102f\u1012\u103a\u1019 (\u1046) \u1021\u101b \u200b\u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1010\u103d\u1004\u103a \u1021\u1001\u103c\u1031\u1001\u1036\u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1021\u1016\u103c\u1005\u103a \u1014\u103e\u1005\u103a\u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1010\u103d\u1004\u103a\u1038 \u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u101d\u1004\u103a\u1004\u103d\u1031\u104f \u1042\u1040 \u101b\u102c\u1001\u102d\u102f\u1004\u103a\u1014\u103e\u102f\u1014\u103a\u1038 (\u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1041\u1040\u1040 \u1011\u1000\u103a\u1019\u1015\u102d\u102f\u1005\u1031\u101b) \u101b\u101b\u103e\u102d\u1015\u102b\u1010\u101a\u103a\u104b<br \/>\n\u1021\u1010\u1030\u1014\u1031\u1019\u102d\u1018\u1021\u1010\u103d\u1000\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a (\u1010\u1005\u103a\u1026\u1038\u101c\u103b\u103e\u1004\u103a \u1000\u103b\u1015\u103a \u1041\u1040 \u101e\u102d\u1014\u103a\u1038\u1005\u102e)\u104a \u1021\u102d\u1019\u103a\u1011\u1031\u102c\u1004\u103a\u1016\u1000\u103a\u1021\u1010\u103d\u1000\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a (\u1010\u1005\u103a\u1026\u1038\u101c\u103b\u103e\u1004\u103a \u1000\u103b\u1015\u103a \u1041\u1040 \u101e\u102d\u1014\u103a\u1038)\u104a \u101e\u102c\u1038\u101e\u1019\u102e\u1038\u1021\u1010\u103d\u1000\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a (\u1010\u1005\u103a\u1026\u1038\u101c\u103b\u103e\u1004\u103a \u1000\u103b\u1015\u103a \u1045 \u101e\u102d\u1014\u103a\u1038\u1005\u102e)\u104a \u1021\u101e\u1000\u103a\u1021\u102c\u1019\u1001\u1036\u1021\u1010\u103d\u1000\u103a \u1015\u1031\u1038\u101b\u101e\u100a\u1037\u103a \u1015\u101b\u102e\u1019\u102e\u101a\u1036 (\u1021\u1001\u103d\u1014\u103a\u1011\u1019\u103a\u1038\u1014\u103e\u1004\u1037\u103a\u1021\u102d\u1019\u103a\u1011\u1031\u102c\u1004\u103a\u1016\u1000\u103a\u1021\u1010\u103d\u1000\u103a\u101e\u102c)\u104a \u101c\u1030\u1019\u103e\u102f\u1016\u1030\u101c\u102f\u1036\u101b\u1031\u1038\u101b\u1014\u103a\u1015\u102f\u1036\u1004\u103d\u1031\u101e\u102d\u102f\u1037\u1011\u100a\u1037\u103a\u101d\u1004\u103a\u1004\u103d\u1031 (\u1021\u1001\u103d\u1014\u103a\u1011\u1019\u103a\u1038\u1021\u1010\u103d\u1000\u103a\u101e\u102c) \u1010\u102d\u102f\u1037 \u1015\u102b\u101d\u1004\u103a\u1015\u102b\u1010\u101a\u103a\u104b<\/p>\n<p><strong>(\u1042) \u1000\u1004\u103a\u1038\u101c\u103d\u1010\u103a\u1001\u103d\u1004\u1037\u103a (Exemption)<\/strong><br \/>\n\u1000\u1004\u103a\u1038\u101c\u103d\u1010\u103a\u1001\u103d\u1004\u1037\u103a\u1010\u103d\u1004\u103a \u1014\u103e\u1005\u103a\u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1021\u1010\u103d\u1000\u103a \u101c\u1005\u102c\u101d\u1004\u103a\u1004\u103d\u1031 (\u1044\u1048) \u101e\u102d\u1014\u103a\u1038\u1021\u1011\u102d \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1000\u1004\u103a\u1038\u101c\u103d\u1010\u103a\u1001\u103d\u1004\u1037\u103a\u101b\u103e\u102d\u1015\u103c\u102e\u1038 \u1019\u102d\u1019\u102d\u104f \u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u101d\u1004\u103a\u1004\u103d\u1031\u1000 \u101e\u102d\u1014\u103a\u1038 (\u1042\u1040) \u1021\u1031\u102c\u1000\u103a\u1019\u103e\u102c\u1015\u1032\u101b\u103e\u102d\u1010\u101a\u103a\u1006\u102d\u102f\u101b\u1004\u103a \u1021\u1001\u103d\u1014\u103a\u1006\u1031\u102c\u1004\u103a\u1005\u101b\u102c \u1019\u101c\u102d\u102f\u1021\u1015\u103a\u101e\u1031\u1038\u1015\u102b\u104b \u101e\u1010\u103a\u1019\u103e\u1010\u103a\u1011\u102c\u1038\u101e\u1031\u102c \u1000\u102f\u1014\u103a\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1019\u103b\u102c\u1038\u1019\u103e \u1021\u1019\u103c\u1010\u103a\u1004\u103d\u1031\u101b\u101b\u103e\u102d\u101e\u1030\u1019\u103b\u102c\u1038\u1021\u1014\u1031\u1016\u103c\u1004\u1037\u103a \u1014\u103e\u1005\u103a\u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1021\u1010\u103d\u1004\u103a\u1038 \u101b\u1031\u102c\u1004\u103a\u1038\u1001\u103b\u101e\u100a\u1037\u103a \u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1010\u1014\u103a\u1016\u102d\u102f\u1038 \u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038 \u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1041\u1040\u1040 \u1019\u1000\u103b\u1031\u102c\u103a\u101c\u103b\u103e\u1004\u103a \u1019\u103c\u1010\u103a\u1005\u103d\u1014\u103a\u1038\u1004\u103d\u1031\u1021\u1015\u1031\u102b\u103a \u1019\u1030\u1010\u100a\u103a\u104d \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1000\u1004\u103a\u1038\u101c\u103d\u1010\u103a\u1019\u103e\u102c \u1016\u103c\u1005\u103a\u1015\u102b\u1010\u101a\u103a\u104b \u1011\u102d\u102f\u1037\u1015\u103c\u1004\u103a \u1014\u103e\u1005\u103a\u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1021\u1010\u103d\u1004\u103a\u1038 \u1019\u103c\u1031\u1004\u103e\u102c\u1038\u101b\u1019\u103a\u1038\u1001\u103c\u1004\u103a\u1038\u104a \u1021\u1006\u1031\u102c\u1000\u103a\u1021\u1021\u102f\u1036\u1004\u103e\u102c\u1038\u101b\u1019\u103a\u1038\u1001\u103c\u1004\u103a\u1038\u104a \u1021\u1001\u1014\u103a\u1038\u1004\u103e\u102c\u1038\u101b\u1019\u103a\u1038\u1001\u103c\u1004\u103a\u1038\u1010\u102d\u102f\u1037\u1010\u103d\u1004\u103a \u101b\u1004\u103d\u1031 \u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1045\u1040\u1040 \u1011\u102d \u1000\u102f\u1014\u103a\u101e\u103d\u101a\u103a\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1001\u103d\u1014\u103a \u1005\u101e\u1016\u103c\u1004\u1037\u103a \u1000\u1004\u103a\u1038\u101c\u103d\u1010\u103a\u1001\u103d\u1004\u1037\u103a\u1019\u103b\u102c\u1038 \u101b\u101b\u103e\u102d\u1019\u103e\u102c\u1016\u103c\u1005\u103a\u1015\u102b\u1010\u101a\u103a\u104b<\/p>\n<p><strong>(\u1043) \u1015\u103c\u1014\u103a\u1021\u1019\u103a\u1038\u1004\u103d\u1031 \u1010\u1031\u102c\u1004\u103a\u1038\u1015\u102d\u102f\u1004\u103a\u1001\u103d\u1004\u1037\u103a (Refund)<\/strong><br \/>\n\u1015\u103c\u1014\u103a\u1021\u1019\u103a\u1038\u1004\u103d\u1031 \u1010\u1031\u102c\u1004\u103a\u1038\u1015\u102d\u102f\u1004\u103a\u1001\u103d\u1004\u1037\u103a\u1010\u103d\u1004\u103a \u1014\u103e\u1005\u103a\u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1021\u1010\u103d\u1004\u103a\u1038 \u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u1001\u1032\u1037\u101e\u1031\u102c \u1021\u1001\u103d\u1014\u103a\u1019\u103b\u102c\u1038\u101e\u100a\u103a \u1021\u1000\u101a\u103a\u104d \u1025\u1015\u1012\u1031\u1021\u101b \u1021\u1019\u103e\u1014\u103a\u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u100a\u1037\u103a \u1021\u1001\u103d\u1014\u103a\u1011\u1000\u103a\u1015\u102d\u102f\u1014\u1031\u1001\u1032\u1037\u101c\u103b\u103e\u1004\u103a \u1021\u1011\u1031\u102c\u1000\u103a\u1021\u1011\u102c\u1038\u1015\u103c\u101e\u104d \u1015\u103c\u1014\u103a\u1021\u1019\u103a\u1038\u1004\u103d\u1031 \u101c\u103b\u103e\u1031\u102c\u1000\u103a\u1011\u102c\u1038\u1011\u102f\u1010\u103a\u101a\u1030\u1014\u102d\u102f\u1004\u103a\u1015\u103c\u102e\u1038 \u1006\u1000\u103a\u101c\u1000\u103a\u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u100a\u1037\u103a\u1021\u1001\u103d\u1014\u103a\u1010\u103d\u1004\u103a \u1001\u102f\u1014\u103e\u102d\u1019\u103a\u1015\u1031\u1038\u101b\u1014\u103a (\u101e\u102d\u102f\u1037\u1019\u101f\u102f\u1010\u103a) \u101d\u1004\u103a\u1004\u103d\u1031\u1014\u103e\u1005\u103a\u1021\u1010\u103d\u1004\u103a\u1038 \u1015\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u101e\u100a\u1037\u103a \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1001\u103d\u1014\u103a\u1021\u1016\u103c\u1005\u103a \u101e\u1010\u103a\u1019\u103e\u1010\u103a\u1015\u1031\u1038\u101b\u1014\u103a \u1010\u1004\u103a\u1015\u103c\u1014\u102d\u102f\u1004\u103a\u1015\u102b\u1010\u101a\u103a\u104b<\/p>\n<p><strong>\u1021\u101a\u1030\u1001\u1036\u1014\u102d\u102f\u1004\u103a\u1001\u103d\u1004\u1037\u103a (Appeal)<\/strong><br \/>\n\u1021\u101a\u1030\u1001\u1036\u1014\u102d\u102f\u1004\u103a\u1001\u103d\u1004\u1037\u103a\u1019\u103e\u102c \u1025\u1015\u1012\u1031\u1021\u101b \u1019\u102d\u1019\u102d\u1014\u103e\u1004\u1037\u103a\u101e\u1000\u103a\u1006\u102d\u102f\u1004\u103a\u1001\u1032\u1037\u101e\u100a\u1037\u103a \u1019\u100a\u103a\u101e\u100a\u1037\u103a\u1021\u1019\u102d\u1014\u1037\u103a\u1000\u102d\u102f\u1019\u1006\u102d\u102f \u1014\u1031\u102c\u1000\u103a\u1006\u102f\u1036\u1038\u1021\u1006\u1004\u1037\u103a \u1000\u103b\u1031\u1014\u1015\u103a\u1019\u103e\u102f\u1019\u101b\u103e\u102d\u101c\u103b\u103e\u1004\u103a \u101e\u1000\u103a\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u1021\u1001\u103d\u1014\u103a\u1025\u1015\u1012\u1031\u1019\u103b\u102c\u1038\u1014\u103e\u1004\u1037\u103a\u1021\u100a\u102e \u1021\u101a\u1030\u1001\u1036\u101d\u1004\u103a\u1015\u102d\u102f\u1004\u103a\u1001\u103d\u1004\u1037\u103a\u1019\u103b\u102c\u1038 \u101b\u103e\u102d\u1015\u102b\u1010\u101a\u103a\u104b<\/p>\n<p>\u1006\u1000\u103a\u101c\u1000\u103a\u104d \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1019\u103b\u102c\u1038\u1021\u1000\u103c\u1031\u102c\u1004\u103a\u1038 \u101e\u102d\u101b\u103e\u102d\u101e\u103d\u102c\u1038\u1015\u103c\u102e\u1006\u102d\u102f\u1010\u1031\u102c\u1037 \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1025\u1015\u1012\u1031 \u1015\u102f\u1012\u103a\u1019 (\u1046) \u1021\u101b \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1014\u102f\u1010\u103a\u1015\u101a\u103a\u1015\u103c\u102e\u1038\u1014\u1031\u102c\u1000\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1000\u103b\u101e\u1004\u1037\u103a\u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u100a\u1037\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1014\u103e\u102f\u1014\u103a\u1038\u1011\u102c\u1038\u1019\u103b\u102c\u1038\u1021\u1000\u103c\u1031\u102c\u1004\u103a\u1038 \u1019\u103b\u103e\u101d\u1031\u1001\u103b\u1004\u103a\u1015\u102b\u1010\u101a\u103a\u104b \u1021\u1011\u1000\u103a\u1016\u1031\u102c\u103a\u1015\u103c\u1015\u102b \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1014\u102f\u1010\u103a\u101a\u1030\u1015\u103c\u102e\u1038 \u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u100a\u1037\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1014\u103e\u102f\u1014\u103a\u1038\u1011\u102c\u1038\u1019\u103b\u102c\u1038\u1019\u103e\u102c<br \/>\n\u101d\u1004\u103a\u1004\u103d\u1031 \u1041 \u1000\u103b\u1015\u103a\u1019\u103e \u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1042\u1040 \u1021\u1010\u103d\u1004\u103a\u1038\u1006\u102d\u102f\u101c\u103b\u103e\u1004\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u101d%<br \/>\n\u101d\u1004\u103a\u1004\u103d\u1031\u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1042\u1040 \u1019\u103e \u101e\u102d\u1014\u103a\u1038 \u1045\u1040 \u1021\u1010\u103d\u1004\u103a\u1038\u1006\u102d\u102f\u101c\u103b\u103e\u1004\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1045 %<br \/>\n\u101d\u1004\u103a\u1004\u103d\u1031\u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1045\u1040 \u1019\u103e \u1041\u1040\u1040 \u1000\u103c\u102c\u1038\u1006\u102d\u102f\u101c\u103b\u103e\u1004\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1041\u1040 %<br \/>\n\u101d\u1004\u103a\u1004\u103d\u1031\u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1041\u1040\u1040 \u1019\u103e \u1042\u1040\u1040 \u1000\u103c\u102c\u1038\u1006\u102d\u102f\u101c\u103b\u103e\u1004\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1041\u1045 %<br \/>\n\u101d\u1004\u103a\u1004\u103d\u1031\u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1042\u1040\u1040 \u1019\u103e \u1043\u1040\u1040 \u1000\u103c\u102c\u1038\u1006\u102d\u102f\u101c\u103b\u103e\u1004\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1042\u1040%<br \/>\n\u101d\u1004\u103a\u1004\u103d\u1031\u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1043\u1040\u1040 \u1014\u103e\u1004\u1037\u103a\u1021\u1011\u1000\u103a\u1006\u102d\u102f\u101c\u103b\u103e\u1004\u103a \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1042\u1045% \u1005\u101e\u1016\u103c\u1004\u1037\u103a \u1021\u1006\u1004\u1037\u103a\u1006\u1004\u1037\u103a \u1014\u103e\u102f\u1014\u103a\u1038\u1011\u102c\u1038\u1021\u101c\u102d\u102f\u1000\u103a \u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u103e\u102c \u1016\u103c\u1005\u103a\u1015\u102b\u1010\u101a\u103a\u104b \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u101b\u102c\u1019\u103e\u102c \u1021\u1001\u103c\u1031\u1001\u1036\u1021\u102c\u1038\u1016\u103c\u1004\u1037\u103a \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1015\u102f\u1036\u1036\u1005\u1036\u1001\u103b\u1004\u103a\u1038\u1010\u1030\u100a\u102e\u1015\u1031\u1019\u101a\u1037\u103a \u1014\u102d\u102f\u1004\u103a\u1004\u1036\u1010\u1005\u103a\u1014\u102d\u102f\u1004\u103a\u1004\u1036\u1014\u103e\u1004\u1037\u103a\u1010\u1005\u103a\u1014\u102d\u102f\u1004\u103a\u1004\u1036 \u1000\u102f\u1019\u1039\u1015\u100f\u102e\u1010\u1005\u103a\u1001\u102f\u1014\u103e\u1004\u1037\u103a\u1010\u1005\u103a\u1001\u102f \u101c\u1005\u1009\u103a\u1010\u103d\u1000\u103a\u1010\u1032\u1037\u104a \u1016\u103c\u1010\u103a\u1010\u1032\u1037\u1015\u1019\u102c\u100f\u1000 \u1021\u1014\u100a\u103a\u1038\u1004\u101a\u103a\u1000\u103d\u102c\u101f\u1019\u103e\u102f \u101b\u103e\u102d\u1014\u102d\u102f\u1004\u103a\u1015\u102b\u1010\u101a\u103a\u104b \u1011\u102d\u102f\u1037\u1000\u103c\u1031\u102c\u1004\u1037\u103a \u101c\u1005\u1009\u103a\u101c\u1005\u102c\u1004\u103d\u1031\u1011\u1032\u1000 \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1018\u101a\u103a\u101c\u102d\u102f\u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1014\u1031\u101e\u101c\u1032\u1006\u102d\u102f\u1010\u102c \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1015\u102f\u1036\u1000\u102d\u102f\u101c\u100a\u103a\u1038 \u1019\u103b\u103e\u101d\u1031\u1001\u103b\u1004\u103a\u1015\u102b\u1010\u101a\u103a\u104b<br \/>\n\u1025\u1015\u1019\u102c &#8211; \u1025\u102e\u1038\u1019\u1031\u102c\u1004\u103a\u1019\u1031\u102c\u1004\u103a\u101e\u100a\u103a \u1010\u1005\u103a\u101c\u101c\u103b\u103e\u1004\u103a \u101c\u1005\u102c \u1000\u103b\u1015\u103a \u1047\u1045\u1040,\u1040\u1040\u1040 \u101b\u101b\u103e\u102d\u1015\u103c\u102e\u1038 \u1014\u103e\u1005\u103a\u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1021\u1010\u103d\u1004\u103a\u1038 \u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 (\u1049\u1040) \u101b\u101b\u103e\u102d\u1019\u101a\u103a\u1006\u102d\u102f\u1015\u102b\u1005\u102d\u102f\u1037\u104b \u1011\u102d\u102f\u1037\u1015\u103c\u1004\u103a \u1021\u1010\u1030\u1014\u1031\u1019\u102d\u1018\u101c\u100a\u103a\u1038 \u101b\u103e\u102d\u1019\u101a\u103a\u104a \u1021\u102d\u1019\u103a\u1011\u1031\u102c\u1004\u103a\u1016\u1000\u103a\u101c\u100a\u103a\u1038 \u101b\u103e\u102d\u1019\u101a\u103a\u104a \u101e\u102c\u1038\u101e\u1019\u102e\u1038\u1014\u103e\u1005\u103a\u1026\u1038 \u101b\u103e\u102d\u1019\u101a\u103a\u104a \u1021\u101e\u1000\u103a\u1021\u102c\u1019\u1001\u1036\u1010\u102d\u102f\u1037\u104a \u101c\u1030\u1019\u103e\u102f\u1016\u1030\u101c\u102f\u1036\u101b\u1031\u1038\u101b\u1014\u103a\u1015\u102f\u1036\u1004\u103d\u1031\u1010\u102d\u102f\u1037\u101c\u100a\u103a\u1038 \u1015\u1031\u1038\u1006\u1031\u102c\u1004\u103a\u1019\u101a\u103a\u1006\u102d\u102f\u1015\u102b\u1005\u102d\u102f\u1037\u104b<br \/>\n\u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1005\u102c\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u101c\u1005\u102c\u1004\u103d\u1031 = \u1049,\u1040\u1040\u1040,\u1040\u1040\u1040 (\u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1049\u1040)\u104a \u1014\u102f\u1010\u103a\u101a\u1030\u101b\u1019\u100a\u1037\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1019\u103e\u102c<br \/>\n\u1021\u1001\u103c\u1031\u1001\u1036\u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1021\u1016\u103c\u1005\u103a \u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1049\u1040 \u104f \u1042\u1040% = \u1041,\u1048\u1040\u1040,\u1040\u1040\u1040 (\u1041\u1048 \u101e\u102d\u1014\u103a\u1038)<br \/>\n\u1021\u1010\u1030\u1014\u1031\u1019\u102d\u1018\u1021\u1010\u103d\u1000\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a (\u1010\u1005\u103a\u1026\u1038 \u1041,\u1040\u1040\u1040,\u1040\u1040\u1040 \u00d7 \u1042 \u1026\u1038) = \u1042,\u1040\u1040\u1040,\u1040\u1040\u1040 (\u1042\u1040 \u101e\u102d\u1014\u103a\u1038)<br \/>\n\u1021\u102d\u1019\u103a\u1011\u1031\u102c\u1004\u103a\u1016\u1000\u103a\u1021\u1010\u103d\u1000\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a = \u1041,\u1040\u1040\u1040,\u1040\u1040\u1040 (\u1041\u1040 \u101e\u102d\u1014\u103a\u1038)<br \/>\n\u101e\u102c\u1038\u101e\u1019\u102e\u1038\u1014\u103e\u1005\u103a\u1026\u1038\u1021\u1010\u103d\u1000\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a (\u1010\u1005\u103a\u1026\u1038 \u1045\u1040\u1040,\u1040\u1040\u1040 \u00d7 \u1042 \u1026\u1038) = \u1041,\u1040\u1040\u1040,\u1040\u1040\u1040 (\u1041\u1040 \u101e\u102d\u1014\u103a\u1038)<br \/>\n\u1021\u101e\u1000\u103a\u1021\u102c\u1019\u1001\u1036 (\u1025\u102e\u1038\u1019\u1031\u102c\u1004\u103a\u1019\u1031\u102c\u1004\u103a &#8211; \u1043\u1040,\u1040\u1040\u1040\u104a \u1007\u1014\u102e\u1038 &#8211; \u1042\u1040,\u1040\u1040\u1040) = \u1045\u1040,\u1040\u1040\u1040 (\u1045 \u101e\u1031\u102c\u1004\u103a\u1038)<br \/>\n\u101c\u1030\u1019\u103e\u102f\u1016\u1030\u101c\u102f\u1036\u101b\u1031\u1038\u101b\u1014\u103a\u1015\u102f\u1036\u1004\u103d\u1031 = \u1047\u1042,\u1040\u1040\u1040 (\u1047 \u101e\u1031\u102c\u1004\u103a\u1038 \u1042 \u1011\u1031\u102c\u1004\u103a) \u1016\u103c\u1005\u103a\u1010\u102c\u1000\u103c\u1031\u102c\u1004\u1037\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u1019\u103e\u102c = \u1045,\u1049\u1042\u1042,\u1040\u1040\u1040 (\u1045\u1049 \u101e\u102d\u1014\u103a\u1038 \u1042 \u101e\u1031\u102c\u1004\u103a\u1038 \u1042 \u1011\u1031\u102c\u1004\u103a)\u1016\u103c\u1005\u103a\u1015\u102b\u1010\u101a\u103a\u104b<br \/>\n\u1011\u102d\u102f\u1037\u1000\u103c\u1031\u102c\u1004\u1037\u103a \u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u101c\u1005\u102c\u1004\u103d\u1031 \u1049,\u1040\u1040\u1040,\u1040\u1040\u1040 (\u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1049\u1040) \u1019\u103e \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038 \u1045,\u1049\u1042\u1042,\u1040\u1040\u1040 (\u1045\u1049 \u101e\u102d\u1014\u103a\u1038 \u1042 \u101e\u1031\u102c\u1004\u103a\u1038 \u1042 \u1011\u1031\u102c\u1004\u103a) \u1014\u102f\u1010\u103a\u101a\u1030\u101c\u103b\u103e\u1004\u103a \u1000\u103b\u1014\u103a\u1004\u103d\u1031 \u1043,\u1040\u1047\u1048,\u1040\u1040\u1040 (\u1043\u1040 \u101e\u102d\u1014\u103a\u1038 \u1047\u101e\u1031\u102c\u1004\u103a\u1038 \u1048\u1011\u1031\u102c\u1004\u103a) \u1000\u103b\u1014\u103a\u1015\u102b\u1019\u101a\u103a\u104b \u1000\u103b\u1014\u103a\u1004\u103d\u1031\u1019\u103e\u102c \u1043,\u1040\u1047\u1048,\u1040\u1040\u1040 (\u1043\u1040 \u101e\u102d\u1014\u103a\u1038 \u1047\u101e\u1031\u102c\u1004\u103a\u1038 \u1048\u1011\u1031\u102c\u1004\u103a) \u1016\u103c\u1005\u103a\u1010\u102c\u1000\u103c\u1031\u102c\u1004\u1037\u103a \u101d\u1004\u103a\u1004\u103d\u1031 \u1041 \u1000\u103b\u1015\u103a\u1019\u103e \u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1042\u1040 \u1021\u1010\u103d\u1004\u103a\u1038 \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1000\u1004\u103a\u1038\u101c\u103d\u1010\u103a\u1001\u103d\u1004\u1037\u103a \u101d% = \u1040 \u1000\u103b\u1015\u103a \u1014\u103e\u1004\u1037\u103a \u101d\u1004\u103a\u1004\u103d\u1031 \u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1042\u1040 \u1019\u103e \u1045\u1040 \u1000\u103c\u102c\u1038\u1019\u103e\u102c \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a \u1045% \u1006\u1031\u102c\u1004\u103a\u101b\u1019\u103e\u102c\u1016\u103c\u1005\u103a\u1015\u102b\u1010\u101a\u103a\u104b \u1011\u102d\u102f\u1037\u1000\u103c\u1031\u102c\u1004\u1037\u103a \u1000\u103b\u1014\u103a\u1004\u103d\u1031 \u1043,\u1040\u1047\u1048,\u1040\u1040\u1040 (\u1043\u1040 \u101e\u102d\u1014\u103a\u1038 \u1047\u101e\u1031\u102c\u1004\u103a\u1038 \u1048\u1011\u1031\u102c\u1004\u103a\u1019\u103e \u1000\u1004\u103a\u1038\u101c\u103d\u1010\u103a\u1001\u103d\u1004\u1037\u103a \u1000\u103b\u1015\u103a\u101e\u102d\u1014\u103a\u1038 \u1042\u1040 \u1014\u102f\u1010\u103a\u1000\u102c \u1000\u103b\u1014\u103a\u101b\u103e\u102d\u101e\u1031\u102c \u1041\u1040 \u101e\u102d\u1014\u103a\u1038 \u1047\u101e\u1031\u102c\u1004\u103a\u1038 \u1048\u1011\u1031\u102c\u1004\u103a\u104f \u1045% = \u1045\u1043,\u1049\u1040\u1040 \u1000\u103b\u1015\u103a\u101e\u100a\u103a \u1010\u1005\u103a\u1014\u103e\u1005\u103a\u1005\u102c \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038 \u1010\u1005\u103a\u101c\u1005\u102c \u101d\u1004\u103a\u1004\u103d\u1031\u1001\u103d\u1014\u103a\u1019\u103e\u102c \u1044\u1044\u1049\u1041 \u1000\u103b\u1015\u103a\u101e\u102c \u1006\u1031\u102c\u1004\u103a\u101b\u1019\u103e\u102c \u1016\u103c\u1005\u103a\u1015\u102b\u1010\u101a\u103a\u104b<\/p>\n<p>\u1000\u102f\u1019\u1039\u1015\u100f\u102e\u1010\u1005\u103a\u1001\u102f\u1019\u103e\u102c \u101d\u1014\u103a\u1011\u1019\u103a\u1038\u1021\u102c\u1038\u101c\u102f\u1036\u1038\u1000\u102d\u102f \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1010\u1032\u1037\u1015\u102f\u1036\u1005\u1036\u1019\u103e\u102c \u1021\u1011\u1000\u103a\u1015\u102b\u1021\u1010\u102d\u102f\u1004\u103a\u1038 \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1015\u102f\u1036\u1005\u1036\u1010\u1030\u100a\u102e\u1015\u1031\u1019\u101a\u1037\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1019\u103b\u102c\u1038\u1019\u103e\u102c \u1021\u102d\u1019\u103a\u1011\u1031\u102c\u1004\u103a\u1019\u101b\u103e\u102d\u101e\u1031\u102c\u101e\u1030\u1019\u103b\u102c\u1038\u1019\u103e\u102c \u1021\u102d\u1019\u103a\u1011\u1031\u102c\u1004\u103a\u1016\u1000\u103a\u1010\u102d\u102f\u1037\u104a \u101e\u102c\u1038\u101e\u1019\u102e\u1038\u1010\u102d\u102f\u1037\u1021\u1010\u103d\u1000\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a \u1014\u102f\u1010\u103a\u101a\u1030\u1005\u101b\u102c\u1019\u101c\u102d\u102f\u1021\u1015\u103a\u101e\u1016\u103c\u1004\u1037\u103a \u101d\u1014\u103a\u1011\u1019\u103a\u1010\u1005\u103a\u1025\u102e\u1038\u1014\u103e\u1004\u1037\u103a\u1010\u1005\u103a\u1025\u102e\u1038 \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1010\u1032\u1037 \u1015\u1019\u102c\u100f\u1019\u103b\u102c\u1038\u1010\u1031\u102c\u1037 \u1019\u1010\u1030\u100a\u102e\u1014\u102d\u102f\u1004\u103a\u1015\u102b\u104b \u101d\u1004\u103a\u1004\u103d\u1031\u1014\u103e\u1004\u1037\u103a \u101e\u1000\u103a\u101e\u102c\u1001\u103d\u1004\u1037\u103a\u1021\u1015\u1031\u102b\u103a\u1019\u1030\u1010\u100a\u103a\u104d \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1019\u103e\u102f \u1015\u1019\u102c\u100f\u1019\u103b\u102c\u1038 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